Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4077
Appointment of personal representative on probate delay
Official textlegislature.maine.gov
If, upon the death of a person leaving an estate which may be liable to pay an estate tax, a will is not offered for probate or an application for administration is not made within 6 months after the date of death, or if the personal representative does not qualify within that period, the Probate Court, upon application by the State Tax Assessor, may appoint a personal representative. Nothing may prevent the State Tax Assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the State Tax Assessor that action is necessary.
Source: view the official text
In this chapter (23 sections)
- 4061 · Applicability of provisions
- 4062 · Definitions
- 4063 · Tax on estate of resident
- 4063-A · Tax on estate of resident
- 4064 · Tax on estate of nonresident
- 4064-A · Tax on estate of nonresident
- 4065 · Personal representative's liability for tax
- 4066 · Discharge of personal representative's personal liability
- 4067 · Records; statements and returns; rules
- 4068 · Tax due date; filing of return and payment of tax
- 4069 · Extension of due date for payment of tax
- 4069-A · Extension of time for payment of estate tax when estate…
- 4070 · Extension of time for filing return
- 4071 · Effect of federal determination
- 4072 · Lien for taxes
- 4073 · State Tax Assessor to administer law
- 4074 · Authority of State Tax Assessor
- 4075 · Amount of tax determined
- 4075-A · Authority to make refunds
- 4076 · Preparation of forms and making of rules by State Tax Assessor
- 4077 · Appointment of personal representative on probate delay
- 4078 · Persons liable
- 4079-1 · Civil action by State; bond